Eligible Expenses

Eligible Expenses

We have included information on commonly claimed expenses below. If you are unable to find what you are seeking here or elsewhere on the site, please Contact Us.

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*Please note, all "potentially eligible expenses" require a letter of medical necessity from your health care provider in order to be considered eligible for reimbursement. The letter must include the diagnosis for which you, your spouse or dependent are being treated, along with specific information on how the product or service is intended to alleviate symptoms or improve function. The letter will remain on file one year from the date written.


Condition/Type of Service Eligible Potentially Eligible Not Eligible Additional Information
AbortionX     Expenses for operations that are not legal do not qualify.
AcupunctureX      
Adaptive Equipment  X   Adaptive equipment for a major disability, such as a spinal cord injury, can be reimbursed.

Adaptive equipment to assist you with activities of daily living can be reimbursed.

Requires a letter of medical necessity.
Adoption Fees    X Medical Expenses incurred by your adopted child who is claimed as a dependent are eligible.  Care must be for the adopted child and incurred while the child qualifies as your dependent.

Your child's medical care expenses are eligible only during the adoption process as long as the child qualifies as your dependent.
Air Conditioners/Air Purifiers  X   Covered with a letter of medical necessity.
Alcoholism/Drug/Substance Abuse TreatmentX     Eligible expenses include

  • Inpatient treatment, including meals and lodging provided by a licensed addiction center;
  • Outpatient care; and
  • Transportation expenses associated with attending outpatient meetings, including AA groups, if attending on a doctor’s advice.

If court-ordered treatment, a Letter of Medical Necessity will be required.

Allergy Products   X   Eligible expenses include products and home improvements to treat severe allergies.  Examples include:

  • Electro-static air purifier
  • Humidifier
  • Home air conditioners
  • Pillows, mattresses covers, etc to alleviate an allergic condition.  If used to treat or alleviate a specific medical condition, only the excess cost of the specialized products over the cost of a regular/like item will qualify.

Note see: Capital Expenses for important information and guidance.

Requires a letter of medical necessity.

Alternative Healers  X   Nontraditional healing treatments provided by professionals may be eligible if provided to treat a specific medical condition.  The treatments must be legal. And the expenses do not qualify if the remedy is a food or substitute for food that the person would normally consume in order to meet nutritional requirements. Drugs and medicines recommended by alternative healers to treat a specific medical condition also can qualify as medical care, although drugs and medicines incurred after December 31, 2010 must be prescribed by an individual legally authorized to issue prescriptions in the applicable state in order to qualify.
Alternative Medicine  X   Services must be prescribed and rendered by a licensed health care provider to treat a specific illness or disorder. 

Requires a letter of medical necessity.
AmbulanceX      
Artificial Reproductive Technologies  X  

Will qualify to the extent that procedures are intended to overcome an inability to have children due to medical reasons and are performed on you, your spouse or your dependent.  Eligible medical expenses include (but are not limited to):

  • Fertility exams
  • Artificial insemination (intracervical, intrauterine, intravaginal)
  • In-vitro/In-vivo fertilization
  • Gamete Intrafallopian Transfer (GIFT)
  • Sperm bank storage/fees for artificial insemination. *Note: Storage fees can only be submitted for planned fertilizations during the current plan year.
  • Sperm implants
  • Sperm washing
  • Reverse vasectomy
  • - Embryo replacement and storage. *Note: Storage fees can only be submitted for planned fertilizations during the current plan year.
  • Egg donor charges for recipient
  • Embryo transfer
  • Requires a letter of medical necessity.

    See Fertility Treatments for more information.

Automobile Modifications  X   See Adaptive Equipment


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*Please note, all "potentially eligible expenses" require a letter of medical necessity from your health care provider in order to be considered eligible for reimbursement. The letter must include the diagnosis for which you, your spouse or dependent are being treated, along with specific information on how the product or service is intended to alleviate symptoms or improve function. The letter will remain on file one year from the date written.


Condition/Type of Service Eligible Potentially Eligible Not Eligible Additional Information
Baby Formula  X   If your baby requires a special formula to treat an illness or a disorder, the difference in cost between the special formula and routine baby formula can be reimbursed.
Band-Aids/BandagesX      
Bedboards  X    
Bedside CommodesX      
Bed Wetting Alarm  X   Covered for children 5 years of age or older.
Before and After School CareX     Child must be under age 13 or one who is incapable of self-care.
Birth ControlX      
Blood Pressure MonitorsX      
Blood Storage  X   Blood storage is an eligible expense if you are storing blood for use during scheduled elective surgery.  Storage fees should not exceed six months.
Body ScansX      
Boutique Practice Fees    X Monthly or annual fees that your provider may charge for improved access and more personalized care are not considered medical care and cannot be reimbursed.
Braille Books and MagazinesX     The incremental cost of Braille books and magazines that exceeds the price for regular books and magazines is an eligible expense.
Breast PumpsX     This includes lactation supplies.


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*Please note, all "potentially eligible expenses" require a letter of medical necessity from your health care provider in order to be considered eligible for reimbursement. The letter must include the diagnosis for which you, your spouse or dependent are being treated, along with specific information on how the product or service is intended to alleviate symptoms or improve function. The letter will remain on file one year from the date written.


Condition/Type of Service Eligible Potentially Eligible Not Eligible Additional Information
Camps (summer or holiday day camps)X     This includes daycare as well as in-home babysitters for children under age 13, or any individual who is incapable of self-care.

Payment in advance is not covered.  You can only be reimbursed for expenses that have been incurred.
Camps (soccer, football, ballet, etc. day camps)  X   These are not eligible.  However, if the primary purpose of these camps is for care and well-being in order for you (or you and your spouse if you are married) to be gainfully employed, these expenses may qualify.  If ASIFlex cannot independently verify the primary purpose of the camp, ASIFlex will request a statement from the participant that verifies the primary purpose is the care and well-being of the child, and not for educational/instructional purposes.
Camps (overnight)    X Overnight camps are not an eligible expense.
Capital Expense   X   A capital expense (permanent or portable) can be reimbursed if its purpose is to provide medical care for you, your spouse or dependent.

Expenses for improvements or special equipment added to your home can be reimbursed if the main purpose of the item is medical care. How much is reimbursed depends on the extent to which the expense permanently improves the property and whether others benefit.

The amount paid for the improvement is reduced by the increase in the value of your home or property. The difference between the cost of the improvement minus the increased value equals the eligible expense.

If the value of your home or property is not increased by the improvement, the entire cost is an eligible expense. Use the Capital Expense Worksheet to determine if your expense is eligible.
Childbirth ClassesX     Expenses are eligible for the woman who is having the child.  Expenses for the spouse or partner attending the class with the pregnant woman are not eligible.
Chiropractic CareX      
Christian Science PractitionersX      
CialisX      
CircumcisionX     A bris performed in the home by a Rabbi is not an eligible expense.
COBRA Premiums    X  
Co-InsuranceX      
Companion AnimalsX     Expenses to train or procure any guide dog, signal dog, or other animal individually trained to provide assistance to you, your spouse or dependent with a disability can be reimbursed under a Health Care Flexible Spending Account.
Compression hose/socks
(includes diabetic socks)
X      
Concierge Medical Care  X   The cost of joining such a program is not reimbursable such as monthly or annual fees. However, actual care (i.e., physical exam, office visit, etc.) provided by physicians belonging to such programs would be covered when billed after such care is provided -- so long as it is not unreasonably expensive and so long as it has not and will not be reimbursed from other health plan coverage.
Contact LensesX      
Co-PaymentsX      
Cord Blood Storage  X   Can be reimbursed if there is a specific medical condition that the cord blood is intended to treat.  Indefinite storage "just in case" is not an eligible expense.
Corneal Ring SegmentsX      
Cosmetic Procedures or Drugs  X   Cosmetic procedures to improve or enhance appearance are not eligible.

A cosmetic procedure, service or prescription drug necessary to improve a deformity arising from a congenital abnormality, personal injury from accident or trauma, or to restore proper function of the body related to treatment for another medical diagnosis or condition can be reimbursed.
CounselingX     If counseling is provided to treat a medical or mental diagnosis and is rendered by a licensed provider, the expense is eligible.

Life coaching, career counseling and marriage counseling do not qualify.
CrownsX      
CrutchesX      


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*Please note, all "potentially eligible expenses" require a letter of medical necessity from your health care provider in order to be considered eligible for reimbursement. The letter must include the diagnosis for which you, your spouse or dependent are being treated, along with specific information on how the product or service is intended to alleviate symptoms or improve function. The letter will remain on file one year from the date written.


Condition/Type of Service Eligible Potentially Eligible Not Eligible Additional Information
DaycareX     Daycare is an eligible expense under the Dependent Care Flexible Spending Account only, not the Health Care Flexible Spending Account.  This includes daycare as well as in-home babysitters for children under age 13, or any individual who is incapable of self-care. If you are part of a divorced household, you must be the custodial parent for more than 50% of the year.

Payment in advance is not covered. You can only be reimbursed for expenses that have been incurred.
Dancing Lessons  X   Only for a short duration and if prescribed for a specific medical condition, such as a rehabilitation program after surgery.
Dental CareX     Covered services include bridges, cleanings, crowns, dental implants, dentures, extractions, fillings, orthodontia, periodontal services, sealants and x-rays.

Expenses for cosmetic dentistry are not covered.
Diabetic Shoes  X  

Won't qualify if used for personal or preventive reasons. If used to treat or alleviate a specific medical condition, only the excess cost of the specialized shoes over the cost of regular shoes will qualify.

To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is normally required.

Diabetic SuppliesX      
Diaper Rash Creams  X    
Diapers    X  
Doulas  X   If the doula is a licensed health care professional who renders medical care, his or her fees can be reimbursed.
Drug AddictionX     Eligible expenses include inpatient treatment, outpatient care and transportation expenses associated with attending outpatient treatment.
If court-ordered treatment, a letter of medical necessity will be required.


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*Please note, all "potentially eligible expenses" require a letter of medical necessity from your health care provider in order to be considered eligible for reimbursement. The letter must include the diagnosis for which you, your spouse or dependent are being treated, along with specific information on how the product or service is intended to alleviate symptoms or improve function. The letter will remain on file one year from the date written.


Condition/Type of Service Eligible Potentially Eligible Not Eligible Additional Information
Ear Plugs  X   Must be prescribed to treat a specific medical condition such as the presence of middle/inner ear tubes.
Education  X   Payments made to a special school for a mentally impaired or physically disabled person qualify as reimbursable if the main reason for using the school is its resources for relieving the disability. This includes teaching Braille to a visually impaired person, teaching lip reading to a hearing impaired person, and giving remedial language training to correct a condition caused by a birth defect.
Education - Dependent Care  X Expenses for a child in nusery school, pre-school, or similar programs for children below the level of kindergarten are expenses for care. 

Expenses to attend kindergarten or a higher grade are not expenses for care.  Summer School and tutoring programs are not for care.
Elder CareX     Adult must live with you at least 8 hours a day and be claimed as a dependent on your Federal Tax return.
Electrolysis    X  
Ergonomic Items  X   Requires a letter of medical necessity, and only the difference in cost between the purchased item(s) and a similar non-specialty item.
EyeglassesX     Includes prescription sunglasses and over-the-counter reading glasses.

Product protection plans and clip-on sunglasses are not eligible for reimbursement


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*Please note, all "potentially eligible expenses" require a letter of medical necessity from your health care provider in order to be considered eligible for reimbursement. The letter must include the diagnosis for which you, your spouse or dependent are being treated, along with specific information on how the product or service is intended to alleviate symptoms or improve function. The letter will remain on file one year from the date written.


Condition/Type of Service Eligible Potentially Eligible Not Eligible Additional Information
Face Wash, medicated  X   Covered with a letter of medical necessity for medical conditions such as acne, rosacea, etc.  Also covered if the primary use of the product is for the treatment of acne.
Face Wash, non medicated    X The cost of regular skin care is not covered.
Fertility EnhancementX     Includes ovulation predictor kits and pregnancy tests.
Fertility Treatments  X   Will qualify to the extent that procedures are intended to overcome an inability to have children due to medical reasons and are performed on you, your spouse or your dependent.
Finance Charges    X  
First Aid Kit  X   The first aid kit must be reasonably priced.

NOTE: The method of achieving the intended medical result cannot be unreasonably expensive or lavish. The excessive-cost concerns are most prevalent in the cases involving personal purposes. Thus, if there is a less expensive way that the recommended treatment can be obtained, the excess expense might not be reimbursable. There is no requirement, however, that an employee choose the least-expensive alternative for treating a disease.
Fitness Programs  X   Fees paid for a fitness program may be an eligible expense if prescribed by a physician and substantiated by his or her statement that treatment is necessary to alleviate a medical condition.  Additionally, the affected individual must include a statement with his/her claim stating that "but for the medical condition" he or she would not have joined the fitness program.
Flu ShotsX      
Food  X   Food is not normally an eligible expense unless the food is prescribed by a medical practitioner to treat a specific illness and does not substitute for normal nutritional requirements.
Funeral Expenses    X  


*Please note, all "potentially eligible expenses" require a letter of medical necessity from your health care provider in order to be considered eligible for reimbursement. The letter must include the diagnosis for which you, your spouse or dependent are being treated, along with specific information on how the product or service is intended to alleviate symptoms or improve function. The letter will remain on file one year from the date written.

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Condition/Type of Service Eligible Potentially Eligible Not Eligible Additional Information
Glucosamine Chondroitin  X   Will qualify if used primarily for medical care (for example, to treat arthritis). Won't qualify if used just to maintain general health. To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition (for example, arthritis) is normally required.
Guide Dogs  X    
Gift Cards    X Gift cards are not an eligible expense, even if these cards are provided by a medical provider such as an eye glass store or pharmacy.


*Please note, all "potentially eligible expenses" require a letter of medical necessity from your health care provider in order to be considered eligible for reimbursement. The letter must include the diagnosis for which you, your spouse or dependent are being treated, along with specific information on how the product or service is intended to alleviate symptoms or improve function.  The letter will remain on file one year from the date written.

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Condition/Type of Service Eligible Potentially Eligible Not Eligible Additional Information
Hair Transplant    X  
Health Clubs/Gym Member  X   Requires a Letter of Medical Necessity and a statement from the individual stating "but for" the medical condition listed in the letter of medical necessity, he or she would not have joined the health club/gym.

You cannot be reimbursed for expenses that will be incurred in the future, even if payment is required in advance. In addition, the fees no longer qualify when treatment is no longer needed.
Hearing AidsX     Hearing Aids and related expenses (such as fittings, exams to put them in place and batteries) are all eligible for reimbursement through the Flexible Spending Account.
Health ScreeningsX      
Holistic or Natural Healers, Dietary Substitutes, and Drugs and Medicines  X    
Home Medical EquipmentX      
Homeopathic Care  X   Homeopathic care rendered by a licensed health care professional who provides this care for the treatment of a specific illness or disorder for you, your spouse or dependent can be reimbursed under a Health Care Flexible Spending Account.
Household Help  X   Can be eligible for the Dependent Care Flexible Spending Account
Humidifiers  X   Requires a Letter of Medical Necessity if deteremined to be a Captial Expense.   See Capital Expenses for more information.
Hydrotherapy  X    
Hypnosis  X  

 



*Please note, all "potentially eligible expenses" require a letter of medical necessity from your health care provider in order to be considered eligible for reimbursement. The letter must include the diagnosis for which you, your spouse or dependent are being treated, along with specific information on how the product or service is intended to alleviate symptoms or improve function. This letter must be submitted with every claim.

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Condition/Type of Service Eligible Potentially Eligible Not Eligible Additional Information
ImmunizationsX     Includes those recommended for overseas travel.
Insurance Premiums    X

Under IRS rules, insurance premiums cannot be reimbursed under a Health Care Flexible Spending Account (FSA). 

Some Health Reimbursement Arrangement (HRA) do allow insurance premium reimbursement.  Please review the SPD for your employer.



*Please note, all "potentially eligible expenses" require a letter of medical necessity from your health care provider in order to be considered eligible for reimbursement. The letter must include the diagnosis for which you, your spouse or dependent are being treated, along with specific information on how the product or service is intended to alleviate symptoms or improve function. This letter must be submitted with every claim.

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Condition/Type of Service Eligible Potentially Eligible Not Eligible Additional Information
Lab FeesX      
Lactation Consultant  X   If a woman is having lactation problems and cannot breastfeed her child, then the expense of a lactation consultant helping to overcome this dysfunction might qualify. To show that the expense is primarily for medical care, a note from a medical practitioner recommending it to treat a specific medical condition is required.
Lamaze ClassesX     Expenses are eligible for the woman who is having the child. Expenses for the spouse or partner attending the class with the pregnant woman ARE NOT ELIGIBLE.
Laser Eye SurgeryX      
Lead Based Paint Removal  X   Expenses for removing lead-based paints from surfaces in your home to prevent a child who has or has had lead poisoning from eating the paint can be reimbursed. These surfaces must be in poor repair and within a child’s reach.

The cost of repainting the affected area(s) is not an eligible expense. If you cover the area with wallboard or paneling instead of removing the lead paint, these items will be treated as capital expenses.
Learning Disabilities  X  

The portion of tuition/tutoring fees covering services rendered specifically for your child's severe learning disabilities caused by mental or physical impairments (such as nervous system disorders, or closed head injuries) and paid to a special school or to a specially-trained teacher may be reimbursed under a Health Care Flexible Spending Account if prescribed by a physician. Examples of eligible expenses include:

  • Remedial reading for your child or dependent with dyslexia; and
  • Testing to diagnose
Legal Fees  X   Legal fees paid to authorize treatment for mental illness are eligible expenses.
LevitraX      
Lifetime Care    X Fees or advance payments made to a retirement home or continuing care facility are not eligible expenses.
Lodging  X  

Up to $50 per night is eligible if the following conditions are met:

  • The lodging is primarily for, and essential to, medical care
  • The medical care is provided by a doctor in a licensed hospital or medical care facility related to/equivalent to a licensed hospital
  • The lodging is not lavish or extravagant
  • There is no significant element of personal pleasure or leisure in the travel.
  • Your companion’s lodging can be reimbursed if he or she is accompanying the patient (you or your eligible dependents) for medical reasons and it meets the criteria listed above. Meals are not eligible for reimbursement.

    Example: Parents traveling with a sick child, up to $100 per night ($50 per person) may be reimbursed, as well as lodging and pre and post-hospitalization for bone marrow transplants.

Long-Term Care Insurance Premiums    X  
Long-Term Care Services    X  


*Please note, all "potentially eligible expenses" require a letter of medical necessity from your health care provider in order to be considered eligible for reimbursement. The letter must include the diagnosis for which you, your spouse or dependent are being treated, along with specific information on how the product or service is intended to alleviate symptoms or improve function. This letter must be submitted with every claim.

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Condition/Type of Service Eligible Potentially Eligible Not Eligible Additional Information
Massage Therapy  X   Therapeutic Massage treating a specific medical condition can be reimbursed under a Health Care Flexible Spending Account. The words “therapy” or “therapeutic” must be included in the description of the service and a letter of medical necessity must be provided. Gratuities are not reimbursable.
Maternity Clothes    X  
Medical Alert BraceletX      
Medical RecordsX     Amounts paid to a plan that maintains electronic medical information for you, your spouse or dependents are eligible for reimbursement under an Health Care Flexible Spending Account.
Costs associated with copying or transferring medical records to a new provider are eligible for reimbursement.
Mileage ExpensesX    

The IRS has declared that the mileage reimbursement rate for medical services provided from January 1, 2014 forward is 23.5 cents per mile. The rate for services provided from January 1, 2013 through December 31, 2013 is 24 cents per mile.

To submit a claim for mileage expenses, please list the number of miles, the date of service and the dollar amount of the mileage expense you are claiming. The provider information should also be listed on the claim form.

Missed Appointment Fees    X  
Mouthwash  X   The mouthwash can only be obtained with a prescription and a letter of medical necessity is needed.


*Please note, all "potentially eligible expenses" require a letter of medical necessity from your health care provider in order to be considered eligible for reimbursement. The letter must include the diagnosis for which you, your spouse or dependent are being treated, along with specific information on how the product or service is intended to alleviate symptoms or improve function. The letter will remain on file one year from the date written.

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Condition/Type of Service Eligible Potentially Eligible Not Eligible Additional Information
Naturopathic Care  X   Naturopathic care rendered by a licensed health care professional who provides this care for the treatment of a specific illness or disorder for you, your spouse or dependent can be reimbursed under a Health Care Flexible Spending Account.
Non-Covered ServicesX     Medical care or services that are not covered under your major medical plan may be reimbursed under an Health Care Flexible Spending Account.
Newborn Nursing Care    X Nursing services for a normal, healthy newborn are not an eligible expense.
Nursing Care and Services (private duty nursing)  X  

Nursing services are an eligible expense, whether provided in your home or another facility. The nurse need not be an R.N. or L.P.N., so long as the services rendered are of a kind generally performed by a nurse. These include services directly related to caring for and monitoring your, your spouse’s or dependent’s condition, including:

  • Preparing and giving medication
  • Changing dressings and providing wound care
  • Monitoring vital signs
  • Assessing responses to prescribed treatments, and documenting those assessments in written notes

If the individual providing nursing services also provides household and personal services, only those charges related to actual nursing care are eligible expenses.

Nursing Home  X   Expenses for medical care in a nursing home for you, your spouse and dependent(s), including meals and lodging may be reimbursed if the main purpose of the stay is to receive medical care.

If the primary reason for confinement is personal (i.e., you or your spouse or dependent needs assistance with activities of daily living, safety issues, etc.), only the portion of the cost that is directly related to medical care or nursing services may be reimbursed.
Nutritional Supplements  X   Dietary, nutritional, and herbal supplements, vitamins, and natural medicines are not reimbursable if they are merely beneficial for general health. However, they may be reimbursable if recommended by a medical practitioner to treat a specific medical condition.
Nutritionist  X   Nutritional services related to the treatment and guidance of a specific diagnosis or medical condition can be reimbursed.


*Please note, all "potentially eligible expenses" require a letter of medical necessity from your health care provider in order to be considered eligible for reimbursement. The letter must include the diagnosis for which you, your spouse or dependent are being treated, along with specific information on how the product or service is intended to alleviate symptoms or improve function. The letter will remain on file one year from the date written.

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Condition/Type of Service Eligible Potentially Eligible Not Eligible Additional Information
Occupational TherapyX      
OptometristX      
OrthodontiaX     See Orthodontia Quick Reference Guide for more information.
Orthotic InsertsX     Both custom-made and over-the-counter inserts are eligible for reimbursement.
Orthopedic Shoes X   Won't qualify if used for personal or preventive reasons. If used to treat or alleviate a specific medical condition, only the excess cost of the specialized orthopedic shoe over the cost of a regular shoe will qualify. * To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is normally required.
Over-the-Counter Items and Supplies  X   Over-the-Counter medicines will require a prescription beginning January 1, 2011.  See OTC Quick Reference Guide for more details.

If eligible, claims must include a proper receipt.

A proper receipt must contain all of the following information: 1) name of the item or service; 2) the date of purchase or service; and 3) the amount paid. Note for over-the-counter items: If the receipt does not include this information, copy the label from the product or its packaging, circle the correct amount on the receipt, and submit this information with the signed claim form.
Over-the-Counter Items and Supplies that are Dual Purpose  X   Dual purpose items (a product used to alleviate medical conditions but also used for general health) may be eligible but require a letter of medical necessity, only the difference in cost between the purchased item(s) and a similar non-specialty item and a proper receipt.

A proper receipt must contain all of the following information: 1) name of the item or service; 2) the date of purchase or service; and 3) the amount paid. Note for over-the-counter items: If the receipt does not include this information, copy the label from the product or its packaging, circle the correct amount on the receipt, and submit this information with the signed claim form.
Ovulation MonitorX      
Oxygen  X    


*Please note, all "potentially eligible expenses" require a letter of medical necessity from your health care provider in order to be considered eligible for reimbursement. The letter must include the diagnosis for which you, your spouse or dependent are being treated, along with specific information on how the product or service is intended to alleviate symptoms or improve function. The letter will remain on file one year from the date written.

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Condition/Type of Service Eligible Potentially Eligible Not Eligible Additional Information
Parking Fees and TollsX     See TRANSPORTATION
Patterning Exercises  X   While these exercises are often done by family members, the expense to hire someone to perform patterning exercises is an eligible expense.
Penile Implants  X   Amounts paid for implants may be eligible if the diagnosis of impotence is due to organic causes, such as diabetes, post-prostatectomy complications, or spinal cord injury.
Physical TherapyX      
Placement ServicesX     The up-front fee may qualify if it is an expense that must be paid in order to obtain care. However, the fee can only be reimbursed proportionately over the duration of the agreement to employ the dependent care provider, such as an au pair. The weekly stipend, as well as other work-related expenses, may also qualify as an expense for the care of a qualifying individual.
Pregnancy AidsX    

Items that relieve or reduce the discomfort of pregnancy may be reimbursed under a Health CareFlexible Spending Account. Examples include:

  • Maternity girdles
  • Elastic hosiery
  • Maternity support belts - does not include bands used to assist with fitting into pre-pregnancy clothing
Pregnancy TestsX      
Prescription Drug Discount Program    X Fees paid to get access to drugs at a reduced cost are not eligible for reimbursement under a Health Care Flexible Spending Account. Actual costs paid for prescription drugs are an eligible expense.
Prescription DrugsX     Eligible expenses include deductibles, co-payments or co-insurance as well as the costs for prescription drugs that may not be covered under your major medical plan, such as drugs that treat erectile dysfunction.

HOWEVER, prescription drugs taken solely for cosmetic purposes do not qualify.
Prescription Drugs - IMPORTED    X IRS regulations state that any drug imported into the United States by a consumer is not eligible for reimbursement under a Flexible Spending Account.
Preventive Care ScreeningsX     If the tests are designed to assess symptoms of a medical diagnosis, they are eligible for reimbursement. Examples include clinic and home testing kits for blood pressure, glaucoma, cataracts, hearing, cholesterol, etc.
Propecia    X Hair growth treatments are considered to be cosmetic and are not eligible for reimbursement.
ProstheticsX      
Psychiatric Services and CareX      
PsychoanalysisX      
PsychologistX      


*Please note, all "potentially eligible expenses" require a letter of medical necessity from your health care provider in order to be considered eligible for reimbursement. The letter must include the diagnosis for which you, your spouse or dependent are being treated, along with specific information on how the product or service is intended to alleviate symptoms or improve function. The letter will remain on file one year from the date written.

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Condition/Type of Service Eligible Potentially Eligible Not Eligible Additional Information
Radon MitigationX     If a physician requires radon mitigation in your home due to a medical condition caused or aggravated by an unacceptable level of radon, some expenses may be eligible. However, if the home’s value is increased due to the mitigation, some or all of the expenses may not be reimbursable. Use the Capital Expense Worksheet to determine how much of the expense is eligible.
Reading GlassesX      
Reflexology  X    


*Please note, all "potentially eligible expenses" require a letter of medical necessity from your health care provider in order to be considered eligible for reimbursement. The letter must include the diagnosis for which you, your spouse or dependent are being treated, along with specific information on how the product or service is intended to alleviate symptoms or improve function. The letter will remain on file one year from the date written.

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Condition/Type of Service Eligible Potentially Eligible Not Eligible Additional Information
Sales Tax X      
Service AnimalsX     Expenses to train or procure any guide dog, signal dog, or other animal individually trained to provide assistance to you, your spouse or dependent with a disability can be reimbursed under a Health Care Flexible Spending Account.
Shipping and HandlingX     Shipping and handling charges for medical needs, such as mail-order prescriptions.
Smoking Cessation ProgramsX      
Smoking Cessation Products  X   Products such as nicotine gum and patches will require a prescription from a medical doctor before being eligible.
Sonicare Toothbrushes
*See Toothbrushes
    X Toothbrushes will not qualify even if a dentist recommends special ones (such as electronic or battery-powered ones) to treat a medical condition like gingivitis. Toothbrushes are items that are used primarily to maintain general health - a person would
still use one even without the medical condition. Thus, they are not primarily for medical care.
Speech TherapyX      
Sperm/Egg Storage  X   Fees for temporary storage might qualify, but only to the extent necessary for immediate conception. Storage fees for undefinded future conception probably aren't considered to be for medical care.

NOTE: Storage fees can only be submitted for planned usage during the current plan year.
Sterilization ProceduresX      
Sterilization ReversalX      
Student Health Fee    X  
Substance Abuse TreatmentX      
Sunburn creams and ointments, medicated  X   Will qualify if used to treat a sunburn (and not as regular skin moisturizers), but must be prescribed if incurred after December 31, 2010.
Sun-Protective Clothing  X   Won’t qualify if used to maintain general health or for other personal reasons. May qualify if used to treat or alleviate a specific medical condition (e.g., melanoma) and if the expense would not have been incurred “but for” the condition, but only the excess cost of the specialized garment over the cost of ordinary clothing will qualify. To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is normally required.
SunscreenX      


*Please note, all "potentially eligible expenses" require a letter of medical necessity from your health care provider in order to be considered eligible for reimbursement. The letter must include the diagnosis for which you, your spouse or dependent are being treated, along with specific information on how the product or service is intended to alleviate symptoms or improve function. The letter will remain on file one year from the date written.

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Condition/Type of Service Eligible Potentially Eligible Not Eligible Additional Information
Tanning Salon or Equipment     X  
Taxes X     Taxes on medical services and products may be reimbursed under a Health Care Flexible Spending Account. This includes local, state, service and other taxes.
Teeth Whitening     X Teeth whitening products or services to enhance the brightness of your teeth are cosmetic and cannot be reimbursed.
Telephone for Hearing Impaired X     Expenses associated with purchasing or repairing special telephone equipment for you, your spouse or dependent with a hearing impairment are eligible for reimbursement under a Health Care Flexible Spending Account.
Television   X   Expenses for equipment that displays the audio of television programming as subtitles for hearing impaired persons are eligible for reimbursement under a Health Care Flexible Spending Account.

The eligible expense is limited to the cost that exceeds the cost of a non-adapted set.
Toothbrush     X Won't qualify even if a dentist recommends special ones (such as electric or battery-powered) to treat a medical condition like gingivitis. Toothbrushes are items that are used primarily to maintain general health—a person would still use one even without the medical condition. Thus, they are not primarily for medical care.
Toothpaste     X Won't qualify even if a dentist recommends a special one to treat a medical condition like gingivitis. Toothpaste is an item that is primarily used to maintain general health—a person would still use it even without the medical condition. Thus, it is not primarily for medical care. But topical creams or other drugs (e.g., fluoride treatment) used to treat a dental condition would qualify, so long as they are primarily for medical care.
Transportation X     Car mileage, bus, taxi, and subway or train fare for travel to and from receiving medical care, including health care providers, hospitals and pharmacies can be reimbursed.

Mileage incurred traveling to and from your medical provider is reimbursable through the Health Care Flexible Spending Account.

To ensure your transportation claim is approved, be sure to submit your receipt(s) or an itemization of your travel with the claim that coincides with the service(s) rendered.

In some cases, transportation expenses of the following persons may be reimbursed:

  • A parent who must go with a child who needs medical care
  • A nurse or other person who can give injections, medications or other treatment required by a patient traveling to get medical care and who is unable to travel alone
  • Visits to see your mentally ill dependent, if part of a treatment plan


*Please note, all "potentially eligible expenses" require a letter of medical necessity from your health care provider in order to be considered eligible for reimbursement. The letter must include the diagnosis for which you, your spouse or dependent are being treated, along with specific information on how the product or service is intended to alleviate symptoms or improve function. The letter will remain on file one year from the date written.

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Condition/Type of Service Eligible Potentially Eligible Not Eligible Additional Information
UCR, Charges Above X     Medical expenses in excess of your plan’s usual, customary and reasonable (UCR) charges may be reimbursed under a Health Care Flexible Spending Account if the underlying expense is eligible.
Ultrasound, Pre-Natal   X   An ultrasound ordered by your physician to monitor fetal growth, and/or to diagnose, treat or monitor a pregnancy-related condition is a covered expense under your Health Care Flexible Spending Account, even if your health plan does not provide reimbursement. An ultrasound not ordered or performed by a physician or other licensed professional, and/or not intended to diagnose, treat or monitor a pregnancy-related condition is not an eligible expense.


*Please note, all "potentially eligible expenses" require a letter of medical necessity from your health care provider in order to be considered eligible for reimbursement. The letter must include the diagnosis for which you, your spouse or dependent are being treated, along with specific information on how the product or service is intended to alleviate symptoms or improve function. TThe letter will remain on file one year from the date written.

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Condition/Type of Service Eligible Potentially Eligible Not Eligible Additional Information
VasectomyX      
Vasectomy ReversalX      
ViagraX      
Vision CareX      
Vision Discount Programs    X Fees paid to gain access to a vision network, or to a reduced fee structure are not an eligible expense under a Health Care Flexible Spending Account.
Vitamins  X   See OTC


*Please note, all "potentially eligible expenses" require a letter of medical necessity from your health care provider in order to be considered eligible for reimbursement. The letter must include the diagnosis for which you, your spouse or dependent are being treated, along with specific information on how the product or service is intended to alleviate symptoms or improve function. The letter will remain on file one year from the date written.

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Condition/Type of Service Eligible Potentially Eligible Not Eligible Additional Information
WalkersX      
Water Fluoridation  X    
Waterpik  X    
Weight Loss Programs  X   Cannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs.
Well-Baby/Well-Child CareX      
WheelchairsX      
Wig  X   The full cost of a wig purchased because the patient has lost all of his or her hair from disease or treatment.